Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor

Andi Rustam (Universitas Muhammadiyah Makassr)
Andi Arifwangsa Adiningrat (Universitas Muhammadiyah Makassar)
Saida Said (Universitas Muhammadiyah Makassar)
Muhammad Nur (Universitas Muslim Indonesia)
Nur Afni (Universitas Muhammadiyah Makassar)

Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting

This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle tax sector until the set target is achieved. Keywords: Motor Vehicle Tax, Tax Amnesty, and Administrative Sanctions